Integrated Reporting as a Tool for Communicating with Stakeholders – Advantages and Disadvantages

Iwona Matuszyk; Bartosz Rymkiewicz

doi:10.1051/e3sconf/20183506004

All issues

Volume 35 (2018)

E3S Web Conf., 35 (2018) 06004

References

Open Access

Issue		E3S Web Conf. Volume 35, 2018 Scientific-Research Cooperation between Vietnam and Poland (POL-VIET 2017)


Article Number		06004
Number of page(s)		7
Section		Humanities, cooperation, education
DOI		https://doi.org/10.1051/e3sconf/20183506004
Published online		23 March 2018

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J. Samelak, Conceptual Framework of Integrated Report as a Form of CSR Reporting, Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu 314, 155–165 (2013), [Google Scholar]
I. Matuszyk, Reporting Integrated in the Communication of the Enterprise with Surroundings, Zeszyty Naukowe Uniwersytetu Szczecińskiego 855, Finanse, Rynki Finansowe, Ubezpieczenia 74, no 2, 153–161 (2015) [Google Scholar]
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[1] I.C. Chersan, Study on Practices and Tendencies in Integrated Reporting, Audit Financiar, 13 Issue 129, 91–101 (2015) [Google Scholar]

[2] R.G. Eccles, M. Krzus, S. Ribot, Model of Best Practice in Integrated Reporting 2015, Journal of Applied Corporate Finance 27, no 2 (2015) [Google Scholar]

[3] B. Bek-Gaik, Integrated Reporting – Selected Issues, Zeszyty Naukowe Uniwersytetu Szczecińskiego, Finanse, Rynki Finansowe, Ubezpieczenia 77, 479–491 (2015) [Google Scholar]

[4] D. Garstecki, Integrated reporting in theory and practice of Polish companies [in:] J. Krasodomska, K. Świetla, Współczesne uwarunkowania sprawozdawczości i rewizji finansowej, Uniwersytet Ekonomiczny w Krakowie, 129–143 (2015) [Google Scholar]

[5] D. Garstecki, Financial Data Disclosure in Chosen Companies Integrated Reports, Zeszyty Naukowe Uniwersytetu Szczecińskiego 873, Finanse, Rynki Finansowe, Ubezpieczenia 77, 503–512 (2015) [CrossRef] [Google Scholar]

[6] E. Walińska, B. Bek-Gaik, J. Gad, B. Rymkiewicz, Sprawozdawczość przedsiębiorstwa jako narzędzie komunikacji z otoczeniem. Wymiar finansowy i niefinansowy, Wydawnictwo Uniwersytetu Łódzkiego, Łódź (2015) [Google Scholar]

[7] J. Samelak, Conceptual Framework of Integrated Report as a Form of CSR Reporting, Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu 314, 155–165 (2013), [Google Scholar]

[8] I. Matuszyk, Reporting Integrated in the Communication of the Enterprise with Surroundings, Zeszyty Naukowe Uniwersytetu Szczecińskiego 855, Finanse, Rynki Finansowe, Ubezpieczenia 74, no 2, 153–161 (2015) [Google Scholar]

[9] B. Bek-Gaik, B. Rymkiewicz, Trends in the Development of Integrated Reporting in the Practice of Polish Listed Companies, Zeszyty Naukowe Uniwersytetu Szczecińskiego, Finanse, Rynki Finansowe, Ubezpieczenia 1 (79), 767–783 (2016) [CrossRef] [Google Scholar]

[10] B. Rymkiewicz, I. Matuszyk, The use of XBRL standard in integrated reporting [in:] L. Petrisin, P. Lebkovs’kij, Computer science, information techonologies and management systems: proceedings of the International scientific young scientist conference: 2017, April, 10th to 12th, Ivano-Frankivsk, Ukraine, 194–199 (2017) [Google Scholar]

[11] B. Rymkiewicz, I. Matuszyk, Integrated reporting as modern tool of communication with stakeholders [in:] V.L.Trusko, Problemy nedropol’zovaniâ: meždunarodnyj forumkonkurs molodyh učenyh: 19-21 aprelâ 2017 g.: sbornik naučnyh trubov, čast’ I, 61–64 (2017) [Google Scholar]

[12] E. Walińska, Integrated Report – Beginning of the End of Financial Statements?, Zeszyty Teoretyczne Rachunkowości, 82 (138), 151–165 (2015) [Google Scholar]

[13] E. Szczepankiewicz, Evolution of Reporting Enterprises – Problems of Ensuring Comparability in Integrated Report on Sustainability and Socially Responsible Companies, Zeszyty Naukowe Uniwersytetu Szczecińskiego nr 832 Finanse, Rynki Finansowe, Ubezpieczenia 71, 135–148 (2014) [Google Scholar]

[14] ICAEW, New Reporting Models For Business. Information for Better Markets initiative, https://www.icaew.com/-/media/corporate/files/technical/financialreporting/information-for-better-markets/ifbm/new-reporting-models-for-business-2010-version.ashx (02.08.2017) (2010) [Google Scholar]

[15] IIRC, The International <IR> Framework, https://integratedreporting.org/wp-content/uploads/2013/12/13-12-08-THEINTERNATIONAL-IR-FRAMEWORK-2-1.pdf (03.08.2017) (2013) [Google Scholar]